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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35City of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power … Finding The City did not use a competitive process prior to entering into solar power purchase agreements or ensure … Key Recommendation Engage in a competitive process prior to entering into future power agreements. … City of Rome …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, … 2014. Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… longer MLTC eligible (e.g., enrollees who did not receive any CBLTC services in a month, deceased recipients), and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityManagement of Indoor Air Quality for Individuals With Asthma
… effectively identified poor housing conditions for residents with asthma and worked with Local Health … from April 2014 to January 2021. About the Program Asthma is a significant public health problem in the United States. … took no action on the lack of LHD compliance even in the years leading up to the COVID-19 pandemic. Separate from the …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaVillage of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30State Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Groton – Highway Department Asset Accountability (2022M-117)
… officials generally agreed with our recommendations and have initiated, or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Recent Trends and Impact of COVID-19 in Brooklyn
… Crime Major crime in Brooklyn (i.e., murder, rape, robbery, felony assault, burglary, grand larceny, and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business … in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeUse of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized … the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Owasco – Financial Management and Procurement (2021M-70)
… Always seek competition for professional services or have adequate written agreements for the services provided. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… entries, and perform bank reconciliations without any supervision, there is a risk that she could initiate and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… the most advanced research complex of its kind at any university in the world. The College has a number of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco … parking tickets totaling approximately $720,703 that have been outstanding for more than five years and 7,187 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255